State Codes and Statutes
Statutes > North-carolina > Chapter_147 > GS_147-86_21§147‑86.21. State agencies to collect accounts receivable in accordancewith statewide policies.
A State agency to which anaccount receivable is owed is responsible for collecting the accountreceivable. In fulfilling this responsibility, a State agency shall establishinternal policies and procedures for the management and collection of accountsreceivable and shall submit its internal policies and procedures to the StateController for review.
The State Controller shallexamine the policies and procedures submitted by a State agency to determinewhether they are consistent with statewide policies and procedures adopted bythe State Controller. The statewide policies and procedures shall ensure thata State agency takes all cost‑effective and appropriate actions tocollect accounts receivable owed to it. If the State Controller determinesthat a State agency's policies and procedures are not consistent with thestatewide policies and procedures, the State Controller shall discuss theinconsistencies with the State agency to determine whether specialcircumstances, such as a requirement of federal law, justify theinconsistencies. If the State Controller, after consulting with the Office ofthe Attorney General, finds that no special circumstances justify theinconsistencies, the State Controller shall notify the State agency and theState agency shall conform its policies and procedures to the statewidepolicies and procedures. If the State Controller finds that specialcircumstances justify the inconsistencies, the State agency's internal policiesand procedures shall reflect the special circumstances. (1993,c. 512, s. 1.)
